CATEGORY: Classification s37

NY 855948

SEP 19 1990 CLA-2-94:S:N:N1:233 855948

CATEGORY: Classification

TARIFF NO's. 9401.61.40102 & 9401.60.60107

Mr. Vito A. Pipitone John F. Kilroy Co., Inc. One World Trade Center, Suite 1569 New York, New York 10048

RE: The tariff classification of wood arm chairs, love seats and sofas from Belgium.

Dear Mr. Pipitone:

In your letter dated September 4, 1990, on behalf of Luxor International Inc., New York, New York, you requested a tariff classification ruling.

The furniture items are arm chairs, love seats and sofas. They comprise the Luxor Collection and are all upholstered. The main frame is constructed of wood. The Luxor Forum Collection is an ode to Art Nouveau and Art Deco (1890 - 1935). There are two ornamental and decorative styles with romantic and individualistic character. The elegant shapes and lines are authentic and very accurate. The items are used principally in the household and are designed to be placed on the floor or ground.

The applicable subheading for the wood upholstered arm chairs will be 9401.61.40102, Harmonized Tariff Schedule of the United States (HTS), which provides for other seats, with wooden frames: upholstered, chairs, other, household. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the wood love seats and sofas will be 9401.61.60107, HTSUS, which provides for other seats, with wooden frames: upholstered, other, household. The rate of duty will be 2.5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire Area Director New York Seaport